Terms Used In Ohio Code > Chapter 113 - Treasurer of State

• Acquittal:
  1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
  2. A verdict of "not guilty."
   
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted federal taxable income: means federal taxable income adjusted as follows:

  (1) Deduct intangible income as defined in section 718. See Ohio Code 5745.01

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliated group: includes , but is not limited to, any person eligible to be included in a consolidated elected taxpayer group under section 5751. See Ohio Code 5726.01
• affiliated group: means two or more persons related in such a way that one person owns or controls the business operation of another member of the group. See Ohio Code 5739.01
• Affiliated person: means any person that is a member of the same controlled group of corporations as the seller or any other person that, notwithstanding the form of organization, bears the same ownership relationship to the seller as a corporation that is a member of the same controlled group of corporations. See Ohio Code 5741.01
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Agreement: means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures' executive committee, and as subsequently amended and adopted by the member states. See Ohio Code 5740.01
• Agricultural land tile: means fired clay or concrete tile, or flexible or rigid perforated plastic pipe or tubing, incorporated or to be incorporated into a subsurface drainage system appurtenant to land used or to be used primarily in production by farming, agriculture, horticulture, or floriculture. See Ohio Code 5739.01
• agriculture: includes farming; ranching; aquaculture; algaculture meaning the farming of algae; apiculture and related apicultural activities, production of honey, beeswax, honeycomb, and other related products; horticulture; viticulture, winemaking, and related activities; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production; and any additions or modifications to the foregoing made by the director of agriculture by rule adopted in accordance with Chapter 119 of the Revised Code. See Ohio Code 1.61
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one per cent or more of alcohol by volume. See Ohio Code 5739.01
• Allegation: something that someone says happened.
• Alternate valuation date: means the date for valuation of a gross estate permitted by filing an election under this division. See Ohio Code 5731.01
• Alternate valuation date: The earlier of the date six months after the decedent
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Ancillary service: means a service that is associated with or incidental to the provision of telecommunications service, including conference bridging service, detailed telecommunications billing service, directory assistance, vertical service, and voice mail service. See Ohio Code 5739.01
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assessor: includes the tax commissioner and the county auditor as deputy of the commissioner. See Ohio Code 5711.01
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Association library district: means a territory, the boundaries of which are defined by the state library board pursuant to division (I) of section 3375. See Ohio Code 5705.01
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Automatic data processing: means processing of others' data, including keypunching or similar data entry services together with verification thereof, or providing access to computer equipment for the purpose of processing data. See Ohio Code 5739.01
• Available: means information is such that a person is able to learn of the information by the due date plus extensions, if any, for filing the return for the taxable year in which the trust recognizes the gain or loss. See Ohio Code 5747.01
• Aviation fuel: means aviation gasoline or aviation grade kerosene or any other fuel that is used in aircraft. See Ohio Code 5735.01
• Aviation fuel dealer: means a person that acquires aviation fuel from a supplier or from another aviation fuel dealer for subsequent sale to a person other than an end user. See Ohio Code 5735.01
• Aviation gasoline: means fuel specifically compounded for use in reciprocating aircraft engines. See Ohio Code 5735.01
• Aviation grade kerosene: means any kerosene type jet fuel covered by ASTM Specification D1655 or meeting specification MIL-DTL-5624T (Grade JP-5) or MTL-DTL-83133E (Grade JP-8). See Ohio Code 5735.01
• Bailiff: a court officer who enforces the rules of behavior in courtrooms.
• Bank organization: means any of the following:

  (1) A national bank organized and operating as a national bank association pursuant to the "National Bank Act" 13 Stat. See Ohio Code 5726.01

• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• Bond: includes an undertaking. See Ohio Code 1.02
• bond issuing authority: means , in the case of any county, the board of county commissioners; in the case of a municipal corporation, the council or other legislative authority of the municipal corporation; in the case of a city, local, exempted village, cooperative education, or joint vocational school district, the board of education; in the case of a community college district, the board of trustees of the district; in the case of a technical college district, the board of trustees of the district; in the case of a detention facility district, a district organized under section 2151. See Ohio Code 5705.01
• Building maintenance and janitorial service: means cleaning the interior or exterior of a building and any tangible personal property located therein or thereon, including any services incidental to such cleaning for which no separate charge is made. See Ohio Code 5739.01
• Bulk lot vehicle: means railroad tank cars, transport tank trucks, and tank wagons with a capacity of at least 1,400 gallons. See Ohio Code 5735.01
• Bulk plant: means a motor fuel storage and distribution facility, other than a terminal, from which motor fuel may be withdrawn by railroad car, transport trucks, tank wagons, or marine vessels. See Ohio Code 5735.01
• Business: includes any activity engaged in by any person with the object of gain, benefit, or advantage, either direct or indirect. See Ohio Code 5739.01
• Business income: includes income, including gain or loss, from a partial or complete liquidation of a business, including, but not limited to, gain or loss from the sale or other disposition of goodwill. See Ohio Code 5733.04
• Business income: includes income, including gain or loss, from a partial or complete liquidation of a business, including, but not limited to, gain or loss from the sale or other disposition of goodwill or the sale of an equity or ownership interest in a business. See Ohio Code 5747.01
• Calculated gross receipts: means the sum of the following:

  (a) With respect to sales of gasoline, the product obtained by multiplying (i) the total number of gallons of gasoline first sold within this state by a supplier during the tax period by (ii) the average wholesale price of a gallon of unleaded regular gasoline for the calendar quarter that begins six months before the upcoming calendar quarter, as published by the tax commissioner under division (C) of section 5736. See Ohio Code 5736.01

• Call report: means the consolidated reports of condition and income prescribed by the federal financial institutions examination council that a person is required to file with a federal regulatory agency pursuant to 12 U. See Ohio Code 5726.01
• Captive deer: means deer and other cervidae that have been legally acquired, or their offspring, that are privately owned for agricultural or farming purposes. See Ohio Code 5739.01
• Captive finance company: means a person that derived at least seventy-five per cent of its gross income for the current taxable year and the two taxable years preceding the current taxable year from one or more of the following transactions:

  (1) Financing transactions with members of its affiliated group;

  (2) Financing transactions with or for customers of products manufactured or sold by a member of its affiliated group;

  (3) Financing transactions with or for a distributor or franchisee that sells, leases, or services a product manufactured or sold by a member of the person's affiliated group;

  (4) Financing transactions with or for a supplier to a member of the person's affiliated group in connection with the member's manufacturing business;

  (5) Issuing bonds or other publicly traded debt instruments for the benefit of the affiliated group;

  (6) Short-term or long-term investments whereby the person invests the cash reserves of the affiliated group and the affiliated group utilizes the proceeds from the investments. See Ohio Code 5726.01

• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• Casual sale: means a sale of an item of tangible personal property that was obtained by the person making the sale, through purchase or otherwise, for the person's own use and was previously subject to any state's taxing jurisdiction on its sale or use, and includes such items acquired for the seller's use that are sold by an auctioneer employed directly by the person for such purpose, provided the location of such sales is not the auctioneer's permanent place of business. See Ohio Code 5739.01
• Certified automated system: means software certified jointly by the member states to calculate the sales or use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Ohio Code 5740.01
• Certified service provider: means an agent certified jointly by the member states to perform all of the seller's sales and use tax functions. See Ohio Code 5740.01
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Child: includes child by adoption. See Ohio Code 1.59
• Cigarettes: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper, reconstituted cigarette tobacco, homogenized cigarette tobacco, cigarette tobacco sheet, or any similar materials other than cigar tobacco. See Ohio Code 5743.01
• Classified tax list and duplicate: means the books or records containing the assessments of property not subject to local tax levies. See Ohio Code 5711.01
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. See Ohio Code 5739.01
• Combined company: means any person engaged in the activity of an electric company or rural electric company that is also engaged in the activity of a heating company or a natural gas company, or any combination thereof. See Ohio Code 5727.01
• Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Ohio Code 5733.04
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Compensation: means any form of remuneration paid to an employee for personal services. See Ohio Code 5747.01
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Compressed natural gas: means natural gas compressed to a level at or above two thousand nine hundred pounds per square inch and stored in high pressure containers. See Ohio Code 5735.01
• Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Ohio Code 5739.01
• Computer services: means providing services consisting of specifying computer hardware configurations and evaluating technical processing characteristics, computer programming, and training of computer programmers and operators, provided in conjunction with and to support the sale, lease, or operation of taxable computer equipment or systems. See Ohio Code 5739.01
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Ohio Code 5739.01
• Conference bridging service: means an ancillary service that links two or more participants of an audio or video conference call, including providing a telephone number. See Ohio Code 5739.01
• Consumer: means any person who has purchased tangible personal property or has been provided a service for storage, use, or other consumption or benefit in this state. See Ohio Code 5741.01
• Consumer: means a buyer of motor fuel for purposes other than resale in any form. See Ohio Code 5735.01
• Consumer: means the person for whom the service is provided, to whom the transfer effected or license given by a sale is or is to be made or given, to whom the service described in division (B)(3)(f) or (i) of this section is charged, or to whom the admission is granted. See Ohio Code 5739.01
• Contemplation of death: The expectation of death that provides the primary motive to make a gift.
• Contingent beneficiary: Receiver of property or benefits if the first named beneficiary fails to receive any or all of the property or benefits in question before his (her) death.
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• costs: includes compensation, damages, and expenses that are incident to an improvement covered by this chapter and all items of cost described in division (B) of section 133. See Ohio Code 5555.01
• county: means one of the following:

  (1) The county in which the decedent's estate is administered;

  (2) If no administration of the decedent's estate is being had, the county of residence of the decedent at the time of death;

  (3) If the decedent dies a resident of another state, any county in which any property subject to tax is located. See Ohio Code 5731.01

• County land reutilization corporation: means a county land reutilization corporation organized under Chapter 1724. See Ohio Code 5721.01
• County land reutilization corporation: means a county land reutilization corporation organized under Chapter 1724. See Ohio Code 5722.01
• Credit union: means a nonprofit cooperative financial institution organized or chartered under the laws of this state, any other state, or the United States. See Ohio Code 5726.01
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• De novo bank organization: means a bank organization that first began operations in the taxable year preceding the current tax year or in either of the two immediately preceding taxable years. See Ohio Code 5726.01
• Debt charges: means interest, sinking fund, and retirement charges on bonds, notes, or certificates of indebtedness. See Ohio Code 5705.01
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Delinquent lands: means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323. See Ohio Code 5721.01
• Delinquent vacant lands: means all lands that have been delinquent lands for at least one year and that are unimproved by any dwelling. See Ohio Code 5721.01
• Delivered electronically: means delivery of computer software from the seller to the purchaser by means other than tangible storage media. See Ohio Code 5739.01
• dependent: includes a person who otherwise would be a "qualifying relative" and thus a "dependent" under section 152 of the Internal Revenue Code but for the fact that the person fails to meet the income and support limitations under section 152(d)(1)(B) and (C) of the Internal Revenue Code. See Ohio Code 5747.01
• Dependent: A person dependent for support upon another.
• Dependents: means one of the following:

  (1) For taxable years beginning on or after January 1, 2018, and before January 1, 2026, dependents as defined in the Internal Revenue Code;

  (2) For all other taxable years, dependents as defined in the Internal Revenue Code and as claimed in the taxpayer's federal income tax return for the taxable year or which the taxpayer would have been permitted to claim had the taxpayer filed a federal income tax return. See Ohio Code 5747.01

• Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Ohio Code 5739.01
• Devise: To gift property by will.
• Diesel fuel: means any liquid fuel capable of use in discrete form or as a blend component in the operation of engines of the diesel type, including transmix when mixed with diesel fuel. See Ohio Code 5735.01
• Dietary supplements: means any product, other than tobacco, that is intended to supplement the diet and that is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food for use as a sole item of a meal or of the diet; that is required to be labeled as a dietary supplement, identifiable by the "supplement facts" box found on the label, as required by 21 C. See Ohio Code 5739.01
• Digital advertising services: means providing access, by means of telecommunications equipment, to computer equipment that is used to enter, upload, download, review, manipulate, store, add, or delete data for the purpose of electronically displaying, delivering, placing, or transferring promotional advertisements to potential customers about products or services or about industry or business brands. See Ohio Code 5739.01
• Digital audio work: means a work that results from the fixation of a series of musical, spoken, or other sounds, including digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Ohio Code 5739.01
• Digital audiovisual work: means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. See Ohio Code 5739.01
• Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Ohio Code 5739.01
• Directory assistance: means an ancillary service of providing telephone number or address information. See Ohio Code 5739.01
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Disregarded entity: means an entity that, for its taxable year, is by default, or has elected to be, disregarded as an entity separate from its owner pursuant to 26 C. See Ohio Code 5745.01
• Distribution system: means a bulk transfer or terminal system for the distribution of motor fuel consisting of refineries, pipelines, marine vessels, and terminals. See Ohio Code 5736.01
• Distributor: means :

  (1) Any manufacturer who sells, barters, exchanges, or distributes tobacco products to a retail dealer in the state, except when selling to a retail dealer that has filed with the manufacturer a signed statement agreeing to pay and be liable for the tax imposed by section 5743. See Ohio Code 5743.01

• District authority: means any board of directors, trustees, commissioners, or other officers controlling a district institution or activity that derives its income or funds from two or more subdivisions, such as the educational service center, the trustees of district children's homes, the district board of health, a joint-county alcohol, drug addiction, and mental health service district's board of alcohol, drug addiction, and mental health services, detention facility districts, a joint recreation district board of trustees, districts organized under section 2151. See Ohio Code 5705.01
• Docket: A log containing brief entries of court proceedings.
• Document of creation: means the articles of incorporation of a corporation, articles of organization of a limited liability company, registration of a foreign limited liability company, certificate of limited partnership, registration of a foreign limited partnership, registration of a domestic or foreign limited liability partnership, or registration of a trade name. See Ohio Code 5726.01
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Dower: A widow
• Drug: means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food, dietary supplements, or alcoholic beverages that is recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, and supplements to them; is intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or is intended to affect the structure or any function of the body. See Ohio Code 5739.01
• Durable medical equipment: means equipment, including repair and replacement parts for such equipment, that can withstand repeated use, is primarily and customarily used to serve a medical purpose, generally is not useful to a person in the absence of illness or injury, and is not worn in or on the body. See Ohio Code 5739.01
• Dyed diesel fuel: means diesel fuel satisfying the requirements of 26 U. See Ohio Code 5735.01
• Electing subdivision: means a municipal corporation that has enacted an ordinance or a township or county that has adopted a resolution pursuant to section 5722. See Ohio Code 5722.01
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Electronic information services: means providing access to computer equipment by means of telecommunications equipment for the purpose of either of the following:

  (i) Examining or acquiring data stored in or accessible to the computer equipment;

  (ii) Placing data into the computer equipment to be retrieved by designated recipients with access to the computer equipment. See Ohio Code 5739.01

• Electronic marketplace: includes digital distribution services, digital distribution platforms, online portals, application stores, computer software applications, in-app purchase mechanisms, or other digital products. See Ohio Code 5741.01
• Electronic publishing: means providing access to one or more of the following primarily for business customers, including the federal government or a state government or a political subdivision thereof, to conduct research: news; business, financial, legal, consumer, or credit materials; editorials, columns, reader commentary, or features; photos or images; archival or research material; legal notices, identity verification, or public records; scientific, educational, instructional, technical, professional, trade, or other literary materials; or other similar information which has been gathered and made available by the provider to the consumer in an electronic format. See Ohio Code 5739.01
• Electronic smoking product: includes , but is not limited to, an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, vaporizer, or similar product or device, but does not include any product regulated as a drug, device, or combination product under Chapter V of the "Federal Food, Drug, and Cosmetic Act" 21 U. See Ohio Code 5743.01
• Electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Ohio Code 5739.01
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• Energy conversion equipment: includes , but is not limited to, inverters, batteries, switch gears, wiring, collection lines, substations, ancillary tangible personal property, or any lines and associated tangible personal property located between substations and the transmission interconnection point. See Ohio Code 5727.01
• Energy facility: includes buildings, structures, improvements, or fixtures exclusively used to house, support, or stabilize tangible personal property constituting the facility or that are otherwise necessary for the operation of that property; and so much of the land on which such tangible personal property is situated as is required for operation of the facility and is not devoted to some other use, not to exceed, in the case of wind turbines, one-half acre for each wind turbine, and regardless of whether the land is owned by the owner or lessee of the tangible personal property or by another person. See Ohio Code 5727.01
• Energy resource: means any of the following:

  (1) "Renewable energy resource" as defined in section 4928. See Ohio Code 5727.01

• Engaging in business: means commencing, conducting, or continuing in business, and liquidating a business when the liquidator thereof holds itself out to the public as conducting such business. See Ohio Code 5739.01
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Estate: means an estate subject to the tax levied by section 5747. See Ohio Code 5748.01
• Estimated effective rate: means the quotient obtained by dividing (1) an estimate of the taxes that will be charged and payable in a year against real property classified as residential or agricultural under section 5713. See Ohio Code 5705.01
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Executor: A male person named in a will to carry out the decedent
• Export: means to obtain motor fuel in this state for sale or other distribution outside this state. See Ohio Code 5735.01
• Exporter: means either of the following:

  (1) A person that is licensed to collect and remit motor fuel taxes in a specified state of destination;

  (2) A person that is statutorily prohibited from obtaining a license to collect and remit motor fuel taxes in a specified state of destination, and is licensed to sell or distribute tax-paid motor fuel in the specified state of destination. See Ohio Code 5735.01

• Exterminating service: means eradicating or attempting to eradicate vermin infestations from a building or structure, or the area surrounding a building or structure, and includes activities to inspect, detect, or prevent vermin infestation of a building or structure. See Ohio Code 5739.01
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Federal income tax: means the income tax imposed by the Internal Revenue Code. See Ohio Code 5733.04
• Federal taxable income: means taxable income, before operating loss deduction and special deductions, as required to be reported for the taxpayer's taxable year under the Internal Revenue Code. See Ohio Code 5745.01
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Feminine hygiene products: means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle, but does not include grooming and hygiene products. See Ohio Code 5739.01
• Fiduciary: A trustee, executor, or administrator.
• Fiduciary: means a guardian, trustee, executor, administrator, receiver, conservator, or any other person acting in any fiduciary capacity for any individual, trust, or estate. See Ohio Code 5747.01
• Fiduciary: includes executors, administrators, parents, guardians, receivers, assignees, official custodians, factors, bailees, lessees, agents, attorneys, and employees, but does not include trustees unless the sense so requires. See Ohio Code 5711.01
• Financial institution: means a bank organization, a holding company of a bank organization, or a nonbank financial organization, except when one of the following applies:

  (1) If two or more such entities are consolidated for the purposes of filing an FR Y-9, "financial institution" means a group consisting of all entities that are included in the FR Y-9. See Ohio Code 5726.01

• Financial institution: has the meaning given by section 5725. See Ohio Code 5733.04
• First sale of motor fuel within this state: means the initial sale of motor fuel to a point outside a distribution system, wherever the sale occurs, without regard to where title transfers or other conditions of sale, when sold for delivery to a location in this state as that location is shown on the bill of lading or other similar document issued by the terminal, refinery, or supplier. See Ohio Code 5736.01
• Fiscal officer: means , with respect to a regional transit authority, the secretary-treasurer thereof, and with respect to a county which is a transit authority, the fiscal officer of the county transit board appointed pursuant to section 306. See Ohio Code 5741.01
• Fiscal officer: means , with respect to a regional transit authority, the secretary-treasurer thereof, and with respect to a county that is a transit authority, the fiscal officer of the county transit board if one is appointed pursuant to section 306. See Ohio Code 5739.01
• Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Ohio Code 5747.01
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Food: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Ohio Code 5739.01
• Forbearance: A means of handling a delinquent loan. A
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fractional aircraft ownership program: means a program in which persons within an affiliated group sell and manage fractional ownership program aircraft, provided that at least one hundred airworthy aircraft are operated in the program and the program meets all of the following criteria:

  (a) Management services are provided by at least one program manager within an affiliated group on behalf of the fractional owners. See Ohio Code 5739.01

• Fractional owner: means a person that owns or possesses at least a one-sixteenth interest in a program aircraft and has entered into the agreements described in division (III)(1)(e) of this section. See Ohio Code 5739.01
• Fraud: Intentional deception resulting in injury to another.
• Gallons: means gross gallons as defined in section 5735. See Ohio Code 5736.01
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gasoline: means any of the following:

  (1) All products, commonly or commercially known or sold as gasoline;

  (2) Any blend stocks or additives, including alcohol, that are sold for blending with gasoline, other than products typically sold in containers of five gallons or less;

  (3) Transmix when mixed with gasoline, unless certified, as required by the tax commissioner, for withdrawal from terminals for reprocessing at refineries;

  (4) Alcohol that is offered for sale or sold for use as, or commonly and commercially used as, a fuel for internal combustion engines. See Ohio Code 5735.01

• General tax list and duplicate: means the books or records containing the assessments of property subject to local tax levies. See Ohio Code 5711.01
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Gift card: means a document, card, certificate, or other record, whether tangible or intangible, that may be redeemed by a consumer for a dollar value when making a purchase of tangible personal property or services. See Ohio Code 5739.01
• Grandfathered unitary savings and loan holding company: means an entity described in 12 U. See Ohio Code 5726.01
• Grantor: The person who establishes a trust and places property into it.
• Grooming and hygiene products: means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens, regardless of whether any of these products are over-the-counter drugs. See Ohio Code 5739.01
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Gross gallons: means U. See Ohio Code 5735.01
• gross receipts: includes all items of income reported on the FR Y-9 filed by the holding company. See Ohio Code 5726.01
• Gross receipts: means the entire receipts for business done by any person from operations as a public utility, or incidental thereto, or in connection therewith, including any receipts received under Chapter 4928 of the Revised Code. See Ohio Code 5727.01
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Highway transportation for hire: means the transportation of personal property belonging to others for consideration by any of the following:

  (1) The holder of a permit or certificate issued by this state or the United States authorizing the holder to engage in transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare;

  (2) A person who engages in the transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare but who could not have engaged in such transportation on December 11, 1985, unless the person was the holder of a permit or certificate of the types described in division (Z)(1) of this section;

  (3) A person who leases a motor vehicle to and operates it for a person described by division (Z)(1) or (2) of this section. See Ohio Code 5739.01

• Horticulture: means the growing, cultivation, and production of flowers, fruits, herbs, vegetables, sod, mushrooms, and nursery stock. See Ohio Code 5739.01
• Horticulture structure: means a building or structure used exclusively for the commercial growing, raising, or overwintering of horticultural products, and includes the area used for stocking, storing, and packing horticultural products when done in conjunction with the production of those products. See Ohio Code 5739.01
• Hotel: means every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures, except as otherwise provided in section 5739. See Ohio Code 5739.01
• Import: means motor fuel delivered into this state from outside this state. See Ohio Code 5735.01
• Importer: means any person that is authorized, under a valid permit issued under Section 5713 of the Internal Revenue Code, to import finished cigarettes into the United States, either directly or indirectly. See Ohio Code 5743.01
• imprisonment: means being imprisoned under a sentence imposed for an offense or serving a term of imprisonment, prison term, jail term, term of local incarceration, or other term under a sentence imposed for an offense in an institution under the control of the department of rehabilitation and correction, a county, multicounty, municipal, municipal-county, or multicounty-municipal jail or workhouse, a minimum security jail, a community-based correctional facility, or another facility described or referred to in section 2929. See Ohio Code 1.05
• improvement: means the construction, repair, maintenance, or expansion of streets, highways, parking facilities, rail tracks and necessarily related rail facilities, bridges, tunnels, overpasses, underpasses, interchanges, approaches, culverts, and other means of transportation, and the erection and maintenance of traffic signs, markers, lights, and signals. See Ohio Code 5595.01
• improvement: means any property, asset, or improvement with an estimated life or usefulness of five years or more, including land and interests therein, and reconstructions, enlargements, and extensions thereof having an estimated life or usefulness of five years or more. See Ohio Code 5705.01
• in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
• Income taxes withheld: means the total amount withheld and remitted under sections 5747. See Ohio Code 5747.01
• Increase in income taxes withheld: means the amount by which the amount of income taxes withheld by an employer during the employer's current taxable year exceeds the amount of income taxes withheld by that employer during the employer's immediately preceding taxable year. See Ohio Code 5747.01
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Individual: means any natural person. See Ohio Code 5747.01
• Individual: means an individual subject to the tax levied by section 5747. See Ohio Code 5748.01
• Information services: means providing conversation, giving consultation or advice, playing or making a voice or other recording, making or keeping a record of the number of callers, and any other service provided to a consumer by means of a nine hundred telephone call, except when the nine hundred telephone call is the means by which the consumer makes a contribution to a recognized charity. See Ohio Code 5739.01
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insurance company: means every corporation, association, and society engaged in the business of insurance of any character, or engaged in the business of entering into contracts substantially amounting to insurance of any character, or of indemnifying or guaranteeing against loss or damage, or acting as surety on bonds or undertakings. See Ohio Code 5726.01
• insurance company: means an insurance company that is taxable under Chapter 5725. See Ohio Code 5733.04
• intangible asset: includes , but is not limited to, the corporation's direct interest in each pass-through entity only if at all times during the corporation's taxable year ending prior to the first day of the tax year the corporation's and the corporation's related members' combined direct and indirect interests in the capital or profits of such pass-through entity do not exceed fifty per cent. See Ohio Code 5733.04
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Inter vivos: Transfer of property from one living person to another living person.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interexchange telecommunications company: means a person that is engaged in the business of transmitting telephonic messages to, from, through, or in this state, but that is not a telephone company. See Ohio Code 5727.01
• Internal Revenue Code: means the "Internal Revenue Code of 1986" 100 Stat. See Ohio Code 5731.01
• Internal Revenue Code: means the "Internal Revenue Code of 1986" 100 Stat. See Ohio Code 5745.01
• Internal Revenue Code: means the "Internal Revenue Code of 1986" 100 Stat. See Ohio Code 5733.04
• Internal Revenue Code: means the "Internal Revenue Code of 1986" 100 Stat. See Ohio Code 5747.01
• Internet: means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web. See Ohio Code 1.59
• Intestate: Dying without leaving a will.
• Investment company: means any corporation, the shares of which are regularly offered for sale to the public, engaged solely in the business of investing and reinvesting funds in real property or investments, or holding or selling real property or investments for the purpose of realizing income or profit which is distributed to its shareholders. See Ohio Code 5711.01
• investment in the stock or debt of another entity: means only those investments where the taxpayer and the taxpayer's related entities directly, indirectly, beneficially, or constructively own, in the aggregate, at any time during the twenty-four month period commencing one year prior to the direct or indirect sale, exchange, or other disposition of such investment at least fifty per cent or more of the value of either the outstanding stock or such debt of such other entity. See Ohio Code 5733.04
• Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
• issued and outstanding shares of stock: includes , but is not limited to, ownership interests of depositors in the capital employed in such an institution. See Ohio Code 5733.04
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
• Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Kerosene: means all grades of kerosene, including, but not limited to, the two grades of kerosene, no. See Ohio Code 5735.01
• Land reutilization program: means the procedures and activities concerning the acquisition, management, and disposition of affected delinquent lands set forth in sections 5722. See Ohio Code 5722.01
• Landscaping and lawn care service: means the services of planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, fertilizing, and providing similar services to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover, and other flora, or otherwise maintaining a lawn or landscape grown or maintained by the owner for ornamentation or other nonagricultural purpose. See Ohio Code 5739.01
• Laundry and dry cleaning services: means removing soil or dirt from towels, linens, articles of clothing, or other fabric items that belong to others and supplying towels, linens, articles of clothing, or other fabric items. See Ohio Code 5739.01
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legacy: A gift of property made by will.
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Legislative authority: means , with respect to a regional transit authority, the board of trustees thereof, and with respect to a county that is a transit authority, the board of county commissioners. See Ohio Code 5739.01
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Library district: means a territory, the boundaries of which are defined by the state library board pursuant to section 3375. See Ohio Code 5705.01
• Licensed exporter: means any person possessing an unrevoked exporter's license issued by the tax commissioner under section 5735. See Ohio Code 5735.01
• Licensed motor fuel dealer: means any dealer possessing an unrevoked motor fuel dealer's license issued by the tax commissioner as provided in section 5735. See Ohio Code 5735.01
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Limited liability company: means any limited liability company formed under Chapter 1705. See Ohio Code 5733.04
• Limited liability company: means any limited liability company formed under Chapter 1705. See Ohio Code 5747.01
• Lineal descendant: Direct descendant of the same ancestors.
• List: means the designation, in a return, of the description of taxable property, the valuation or amount thereof, the name of the owner, and the taxing district where assessable. See Ohio Code 5711.01
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Livestock: means farm animals commonly raised for food, food production, or other agricultural purposes, including, but not limited to, cattle, sheep, goats, swine, poultry, and captive deer. See Ohio Code 5739.01
• Livestock structure: means a building or structure used exclusively for the housing, raising, feeding, or sheltering of livestock, and includes feed storage or handling structures and structures for livestock waste handling. See Ohio Code 5739.01
• Magazines distributed as controlled circulation publications: means magazines containing at least twenty-four pages, at least twenty-five per cent editorial content, issued at regular intervals four or more times a year, and circulated without charge to the recipient, provided that such magazines are not owned or controlled by individuals or business concerns which conduct such publications as an auxiliary to, and essentially for the advancement of the main business or calling of, those who own or control them. See Ohio Code 5739.01
• Making retail sales: means the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold. See Ohio Code 5739.01
• Managed care premium: means any premium, capitation, or other payment a medicaid health insuring corporation receives for providing or arranging for the provision of health care services to its members or enrollees residing in this state. See Ohio Code 5739.01
• Management services: means administrative and aviation support services furnished under a fractional aircraft ownership program in accordance with a management services agreement under division (III)(1)(e) of this section, and offered by the program manager to the fractional owners, including, at a minimum, the establishment and implementation of safety guidelines; the coordination of the scheduling of the program aircraft and crews; program aircraft maintenance; program aircraft insurance; crew training for crews employed, furnished, or contracted by the program manager or the fractional owner; the satisfaction of record-keeping requirements; and the development and use of an operations manual and a maintenance manual for the fractional aircraft ownership program. See Ohio Code 5739.01
• Manufacturer: means any person who manufactures and sells cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
• Manufacturing operation: means a process in which materials are changed, converted, or transformed into a different state or form from which they previously existed and includes refining materials, assembling parts, and preparing raw materials and parts by mixing, measuring, blending, or otherwise committing such materials or parts to the manufacturing process. See Ohio Code 5739.01
• Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
• Marketplace facilitator: means a person that owns, operates, or controls a physical or electronic marketplace through which retail sales are facilitated on behalf of one or more marketplace sellers, or an affiliate of such a person. See Ohio Code 5741.01
• Marketplace seller: means a person on behalf of which a marketplace facilitator facilitates the sale of tangible personal property for storage, use, or consumption in this state or services the benefit of which are realized in this state, regardless of whether or not the person has a substantial nexus with this state. See Ohio Code 5741.01
• Maximum tax amount: means fifty cents plus the tax adjustment factor computed under this division. See Ohio Code 5743.01
• Medicaid health insuring corporation: means a health insuring corporation that holds a certificate of authority under Chapter 1751 of the Revised Code and is under contract with the department of medicaid pursuant to section 5167. See Ohio Code 5739.01
• medical care: has the meaning given in section 213 of the Internal Revenue Code, subject to the special rules, limitations, and exclusions set forth therein, and "qualified long-term care" has the same meaning given in section 7702B(c) of the Internal Revenue Code. See Ohio Code 5747.01
• Member state: means any state that is a signatory to the agreement. See Ohio Code 5740.01
• Metropolitan planning organization: means a metropolitan planning organization designated under section 9(a) of the "Federal-Aid Highway Act of 1962" 76 Stat. See Ohio Code 5552.01
• Mobility enhancing equipment: means equipment, including repair and replacement parts for such equipment, that is primarily and customarily used to provide or increase the ability to move from one place to another and is appropriate for use either in a home or a motor vehicle, that is not generally used by persons with normal mobility, and that does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. See Ohio Code 5739.01
• Modified adjusted gross income: means Ohio adjusted gross income plus any amount deducted under divisions (A)(28) and (34) of this section for the taxable year. See Ohio Code 5747.01
• Modified business income: means the business income included in a trust's Ohio taxable income after such taxable income is first reduced by the qualifying trust amount, if any. See Ohio Code 5747.01
• Modified nonbusiness income: means a trust's Ohio taxable income other than modified business income, other than the qualifying trust amount, and other than qualifying investment income, as defined in section 5747. See Ohio Code 5747.01
• Month: means a calendar month. See Ohio Code 5747.01
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Motor fuel: means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but not limited to, liquid petroleum gas or liquid natural gas, but excluding substances prepackaged and sold in containers of five gallons or less. See Ohio Code 5735.01
• Motor fuel dealer: means any person who satisfies any of the following:

  (a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;

  (b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;

  (c) The person refines motor fuel in this state;

  (d) The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;

  (e) The person possesses an unrevoked permissive motor fuel dealer's license. See Ohio Code 5735.01

• Motor vehicles: includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion engines or motors. See Ohio Code 5735.01
• Municipal corporation: means all municipal corporations, including those that have adopted a charter under Article XVIII, Ohio Constitution. See Ohio Code 5705.01
• Municipal gas utility: means a municipal corporation that owns or operates a system for the distribution of natural gas. See Ohio Code 5739.01
• Nameplate capacity: means the original interconnected maximum rated alternating current output of a generator or other electric production equipment under specific conditions designated by the manufacturer, expressed in the number of kilowatts or megawatts. See Ohio Code 5727.01
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• net income: means the taxpayer's taxable income before operating loss deduction and special deductions, as required to be reported for the taxpayer's taxable year under the Internal Revenue Code, subject to the following adjustments:

  (1)(a) Deduct any net operating loss incurred in any taxable years ending in 1971 or thereafter, but exclusive of any net operating loss incurred in taxable years ending prior to January 1, 1971. See Ohio Code 5733.04

• net interest: means interest net of any expenses taken on the federal income tax return that would not have been allowed under section 265 of the Internal Revenue Code if the interest were exempt from federal income tax. See Ohio Code 5733.04
• Newspaper: means an unbound publication bearing a title or name that is regularly published, at least as frequently as biweekly, and distributed from a fixed place of business to the public in a specific geographic area, and that contains a substantial amount of news matter of international, national, or local events of interest to the general public. See Ohio Code 5739.01
• Nexus with this state: means that the seller engages in continuous and widespread solicitation of purchases from residents of this state or otherwise purposefully directs its business activities at residents of this state. See Ohio Code 5741.01
• Nonbank financial organization: means every person that is not a bank organization or a holding company of a bank organization and that engages in business primarily as a small dollar lender. See Ohio Code 5726.01
• Nonbusiness income: means all income other than business income. See Ohio Code 5733.04
• Nonbusiness income: means all income other than business income and may include, but is not limited to, compensation, rents and royalties from real or tangible personal property, capital gains, interest, dividends and distributions, patent or copyright royalties, or lottery winnings, prizes, and awards. See Ohio Code 5747.01
• Nonproductive land: means any parcel of delinquent vacant land with respect to which a foreclosure and forfeiture proceeding pursuant to section 5721. See Ohio Code 5722.01
• Nonresident: means an individual or estate that is not a resident. See Ohio Code 5747.01
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Occupancy: means the actual, continuous, and exclusive use and possession of a parcel by a person having a lawful right to such use and possession. See Ohio Code 5722.01
• Ohio adjusted gross income: means federal adjusted gross income, as defined and used in the Internal Revenue Code, adjusted as provided in this section:

  (1) Add interest or dividends on obligations or securities of any state or of any political subdivision or authority of any state, other than this state and its subdivisions and authorities. See Ohio Code 5747.01

• Ohio net income: means the amount determined under division (B) of section 5745. See Ohio Code 5745.01
• Other consumption: includes receiving the benefits of a service. See Ohio Code 5741.01
• Over-the-counter drugs: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Ohio Code 5739.01
• Overpayment: means any amount already paid that exceeds the figure determined to be the correct amount of the tax. See Ohio Code 5747.01
• Oversight: Committee review of the activities of a Federal agency or program.
• Package: means the individual package, box, or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Ohio Code 5743.01
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Pass-through entity: means any entity that is eligible to make and that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year under that code, or a partnership, limited liability company, or any other person, other than an individual, trust, or estate, if the partnership, limited liability company, or other person is not classified for federal income tax purposes as an association taxed as a corporation. See Ohio Code 5733.04
• Pass-through entity investor: means any person who, during any portion of a taxable year of a pass-through entity, is a partner, member, shareholder, or equity investor in that pass-through entity. See Ohio Code 5747.01
• permanent place of business: includes any location where such auctioneer has conducted more than two auctions during the year. See Ohio Code 5739.01
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Ohio Code 5740.01
• Person: includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, business trusts, governments, and combinations of individuals of any form. See Ohio Code 5741.01
• Person: includes individuals, firms, partnerships, associations, joint-stock companies, corporations, combinations of individuals of any form, and the state and any of its political subdivisions. See Ohio Code 5743.01
• Person: includes individuals, partnerships, firms, associations, corporations, receivers, trustees in bankruptcy, estates, joint-stock companies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. See Ohio Code 5735.01
• Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
• Person: includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form. See Ohio Code 5739.01
• Personal property: All property that is not real property.
• Physical fitness facility service: means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a physical fitness facility such as an athletic club, health spa, or gymnasium, which entitles the member to use the facility for physical exercise. See Ohio Code 5739.01
• Place of business: means any location at which a person engages in business. See Ohio Code 5739.01
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• political subdivision: means a county, township, municipal corporation, or any other body corporate and politic that is responsible for government activities in a geographic area smaller than that of the state. See Ohio Code 5727.02
• Population: means that shown by the most recent regular federal census. See Ohio Code 1.59
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• pre-income tax trust: is a trust that satisfies all of the following requirements:

  (a) The document or instrument creating the trust was executed by the grantor before January 1, 1972;

  (b) The trust became irrevocable upon the creation of the trust; and

  (c) The grantor was domiciled in this state at the time the trust was created. See Ohio Code 5747.01

• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Premises: includes any real property or portion thereof upon which any person engages in selling tangible personal property at retail or making retail sales and also includes any real property or portion thereof designated for, or devoted to, use in conjunction with the business engaged in by such person. See Ohio Code 5739.01
• Premium cigar: means any roll for smoking, other than cigarettes and little cigars, that is made wholly or in part of tobacco and that has all of the following characteristics:

  (1) The binder and wrapper of the roll consist entirely of leaf tobacco. See Ohio Code 5743.01

• Prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Ohio Code 5739.01
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile telecommunications service as well as other non-telecommunications services, including the download of digital products delivered electronically, and content and ancillary services, that must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Ohio Code 5739.01
• Prescription: means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to issue a prescription. See Ohio Code 5739.01
• President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Ohio Code 5739.01
• Price: includes consideration received by the vendor from a third party, if the vendor actually receives the consideration from a party other than the consumer, and the consideration is directly related to a price reduction or discount on the sale; the vendor has an obligation to pass the price reduction or discount through to the consumer; the amount of the consideration attributable to the sale is fixed and determinable by the vendor at the time of the sale of the item to the consumer; and one of the following criteria is met:

  (i) The consumer presents a coupon, certificate, or other document to the vendor to claim a price reduction or discount where the coupon, certificate, or document is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any vendor to whom the coupon, certificate, or document is presented;

  (ii) The consumer identifies the consumer's self to the seller as a member of a group or organization entitled to a price reduction or discount. See Ohio Code 5739.01

• Principal county of employment: means , in the case of a nonresident, the county within the state in which a taxpayer performs services for an employer or, if those services are performed in more than one county, the county in which the major portion of the services are performed. See Ohio Code 5747.01
• Private investigation and security service: means the performance of any activity for which the provider of such service is required to be licensed pursuant to Chapter 4749 of the Revised Code, or would be required to be so licensed in performing such services in this state, and also includes the services of conducting polygraph examinations and of monitoring or overseeing the activities on or in, or the condition of, the consumer's home, business, or other facility by means of electronic or similar monitoring devices. See Ohio Code 5739.01
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• production equipment: includes taxable station equipment that is located at a production plant. See Ohio Code 5727.01
• program aircraft: means a turbojet aircraft that is owned or possessed by a fractional owner and that has been included in a dry-lease aircraft interchange arrangement and agreement under divisions (III)(1)(d) and (e) of this section, or an aircraft a program manager owns or possesses primarily for use in a fractional aircraft ownership program. See Ohio Code 5739.01
• Program manager: means the person that offers management services to fractional owners pursuant to a management services agreement under division (III)(1)(e) of this section. See Ohio Code 5739.01
• project: means a regional transportation improvement project undertaken pursuant to section 5595. See Ohio Code 5595.01
• Property: means real and personal property. See Ohio Code 1.59
• property used in railroad operations: means property used in or determined by the tax commissioner to be held by a railroad for use in railroad operations. See Ohio Code 5727.12
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Prosthetic device: means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the human body to artificially replace a missing portion of the body, prevent or correct physical deformity or malfunction, or support a weak or deformed portion of the body. See Ohio Code 5739.01
• Public highways: means lands and lots over which the public, either as user or owner, generally has a right to pass, even though the same are closed temporarily by the authorities for the purpose of construction, reconstruction, maintenance, or repair. See Ohio Code 5735.01
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Public utility: means each person referred to as a telephone company, telegraph company, electric company, natural gas company, pipe-line company, water-works company, water transportation company, heating company, rural electric company, railroad company, combined company, or energy company. See Ohio Code 5727.01
• public utility: means a public utility as defined in Chapter 5727 of the Revised Code, whether or not the public utility is doing business in the state. See Ohio Code 5733.04
• public utility: includes a citizen of the United States holding, and required to hold, a certificate of public convenience and necessity issued under 49 U. See Ohio Code 5739.01
• Public utility property lessor: means any person, other than a public utility or an interexchange telecommunications company, that leases personal property, other than in a sale and leaseback transaction, to a public utility, other than a railroad, water transportation, telephone, or telegraph company if the property would be taxable property if owned by the public utility. See Ohio Code 5727.01
• Purchase: means acquired or received for a consideration, whether such acquisition or receipt was effected by a transfer of title, or of possession, or of both, or a license to use or consume; whether such transfer was absolute or conditional, and by whatever means the transfer was effected; and whether the consideration was money, credit, barter, or exchange. See Ohio Code 5741.01
• Qualified organ donation expenses: means travel expenses, lodging expenses, and wages and salary forgone by a taxpayer in connection with the taxpayer's donation, while living, of one or more of the taxpayer's human organs to another human being. See Ohio Code 5747.01
• qualified pre-income tax trust: is a ny pre-income tax trust that makes a qualifying pre-income tax trust election as described in division (EE)(3) of this section. See Ohio Code 5747.01
• Qualified research and development equipment: means either of the following:

  (1) Capitalized tangible personal property, and leased personal property that would be capitalized if purchased, used by a person primarily to perform research and development;

  (2) Any tangible personal property used by a megaproject operator primarily to perform research and development at the site of a megaproject that satisfies the criteria described in division (A)(11)(a)(ii) of section 122. See Ohio Code 5739.01

• qualifying beneficiary: is a ny current, future, or contingent beneficiary, but with respect to any trust "qualifying beneficiary" excludes a person or a governmental entity or instrumentality to any of which a contribution would qualify for the charitable deduction under section 170 of the Internal Revenue Code. See Ohio Code 5747.01
• Qualifying controlled group: means two or more corporations that satisfy the ownership and control requirements of division (A) of section 5733. See Ohio Code 5733.04
• Qualifying corporation: means any person classified for federal income tax purposes as an association taxable as a corporation, except either of the following:

  (i) A corporation that has made an election under subchapter S, chapter one, subtitle A, of the Internal Revenue Code for its taxable year ending within, or on the last day of, the investor's taxable year;

  (ii) A subsidiary that is wholly owned by any corporation that has made an election under subchapter S, chapter one, subtitle A of the Internal Revenue Code for its taxable year ending within, or on the last day of, the investor's taxable year. See Ohio Code 5747.01

• qualifying holding company: is a ny corporation satisfying all of the following requirements:

  (a) Subject to divisions (L)(2) and (3) of this section, the net book value of the corporation's intangible assets is greater than or equal to ninety per cent of the net book value of all of its assets and at least fifty per cent of the net book value of all of its assets represents direct or indirect investments in the equity of, loans and advances to, and accounts receivable due from related members;

  (b) At least ninety per cent of the corporation's gross income for the taxable year is attributable to the following:

  (i) The maintenance, management, ownership, acquisition, use, and disposition of its intangible property, its aircraft the use of which is not subject to regulation under 14 C. See Ohio Code 5733.04

• qualifying investee: includes all persons in the qualifying controlled group on such last day. See Ohio Code 5747.01
• Qualifying library levy: means either of the following:

  (1) A levy for the support of a library association or private corporation that has an association library district with boundaries that are not identical to those of a subdivision;

  (2) A levy proposed under section 5705. See Ohio Code 5705.01

• Qualifying Ohio educator: means an individual who, for a taxable year, qualifies as an eligible educator, as that term is defined in section 62 of the Internal Revenue Code, and who holds a certificate, license, or permit described in Chapter 3319. See Ohio Code 5747.01
• Qualifying person: means any person other than a qualifying corporation. See Ohio Code 5747.01
• qualifying pre-income tax trust election: is a n election by a pre-income tax trust to subject to the tax imposed by section 5751. See Ohio Code 5747.01
• qualifying transfer: is a transfer of assets, net of any related liabilities, directly or indirectly to a trust, if the transfer is described in any of the following:

  (i) The transfer is made to a trust, created by the decedent before the decedent's death and while the decedent was domiciled in this state for the purposes of this chapter, and, prior to the death of the decedent, the trust became irrevocable while the decedent was domiciled in this state for the purposes of this chapter. See Ohio Code 5747.01

• Quarter: means the first three months, the second three months, the third three months, or the last three months of the taxpayer's taxable year. See Ohio Code 5747.01
• Quorum: The number of legislators that must be present to do business.
• Rack: means a mechanism capable of delivering motor fuel from a refinery, terminal, or marine vessel into a railroad tank car, transport truck, tank wagon, fuel supply tank, marine vessel, or other means of transport outside of a distribution system. See Ohio Code 5736.01
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• receipt: means distributed or sold for use or used to generate power for the operation of motor vehicles upon the public highways or upon waters within the boundaries of this state. See Ohio Code 5735.01
• Receipts: means the total amount of the prices of the sales of vendors, provided that the dollar value of gift cards distributed pursuant to an awards, loyalty, or promotional program, and cash discounts allowed and taken on sales at the time they are consummated are not included, minus any amount deducted as a bad debt pursuant to section 5739. See Ohio Code 5739.01
• Recreation and sports club: means an organization that has ownership of, or controls or leases on a continuing, long-term basis, the facilities used by its members and includes an aviation club, gun or shooting club, yacht club, card club, swimming club, tennis club, golf club, country club, riding club, amateur sports club, or similar organization. See Ohio Code 5739.01
• Recreation and sports club service: means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a recreation and sports club, which entitles the member to use the facilities of the organization. See Ohio Code 5739.01
• Refinery: means a facility used to produce motor fuel and from which motor fuel may be removed by pipeline, by vessel, or at a rack. See Ohio Code 5735.01
• Refinery: means a facility used to produce motor fuel and from which motor fuel may be removed by pipeline, by vessel, or at a rack. See Ohio Code 5736.01
• Refining: means removing or separating a desirable product from raw or contaminated materials by distillation or physical, mechanical, or chemical processes. See Ohio Code 5739.01
• Registered mail: includes certified mail and "certified mail" includes registered mail. See Ohio Code 1.02
• related entity: means those entities described in divisions (I)(12)(c)(i) to (iii) of this section:

  (i) An individual stockholder, or a member of the stockholder's family enumerated in section 318 of the Internal Revenue Code, if the stockholder and the members of the stockholder's family own, directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty per cent of the value of the taxpayer's outstanding stock;

  (ii) A stockholder, or a stockholder's partnership, estate, trust, or corporation, if the stockholder and the stockholder's partnerships, estates, trusts, and corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty per cent of the value of the taxpayer's outstanding stock;

  (iii) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under division (I)(12)(c)(iv) of this section, if the taxpayer owns, directly, indirectly, beneficially, or constructively, at least fifty per cent of the value of the corporation's outstanding stock. See Ohio Code 5733.04

• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• rental: includes future options to purchase or extend, and agreements described in 26 U. See Ohio Code 5739.01
• Report: means a report or return required to be filed under this chapter and may be used interchangeably with, and for all purposes has the same meaning as, "return. See Ohio Code 5735.01
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Reporting person: means one of the following:

  (1) In the case of a financial institution described in division (H)(1) of this section, the top-tier holding company required to file an FR Y-9. See Ohio Code 5726.01

• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Research and development: means designing, creating, or formulating new or enhanced products, equipment, or manufacturing processes, and also means conducting scientific or technological inquiry and experimentation in the physical sciences with the goal of increasing scientific knowledge which may reveal the bases for new or enhanced products, equipment, or manufacturing processes. See Ohio Code 5739.01
• Resident: means a corporation organized under the laws of this state. See Ohio Code 5733.04
• Resident: means any of the following:

  (1) An individual who is domiciled in this state, subject to section 5747. See Ohio Code 5747.01

• Retail dealer: includes :

  (1) In reference to dealers in cigarettes, every person other than a wholesale dealer engaged in the business of selling cigarettes in this state, regardless of whether the person is located in this state or elsewhere, and regardless of quantity, amount, or number of sales;

  (2) In reference to dealers in tobacco products, any person in this state engaged in the business of selling tobacco products to ultimate consumers in this state, regardless of quantity, amount, or number of sales;

  (3) In reference to dealers in vapor products, any person in this state engaged in the business of selling vapor products to ultimate consumers in this state, regardless of quantity, amount, or number of sales. See Ohio Code 5743.01

• Retail dealer: means any person that sells or distributes motor fuel at a retail service station located in this state. See Ohio Code 5735.01
• Retail service station: means a location from which motor fuel is sold to the general public and is dispensed or pumped directly into motor vehicle fuel tanks for consumption. See Ohio Code 5735.01
• Return: means the notifications and reports required to be filed pursuant to this chapter for the purpose of reporting the tax due and includes declarations of estimated tax when so required. See Ohio Code 5747.01
• Return: means the taxpayer's annual report of taxable property. See Ohio Code 5711.01
• Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
• Road: includes any state or county road or part of any state or county road, or any state or county road and any municipal corporation street, or part of a road or street of those types, which form a continuous road improvement. See Ohio Code 5555.01
• Rule: includes regulation. See Ohio Code 1.59
• Rural electric company: means any nonprofit corporation, organization, association, or cooperative engaged in the business of supplying electricity to its members or persons owning an interest therein in an area the major portion of which is rural. See Ohio Code 5727.01
• Sale: includes exchange, barter, gift, offer for sale, and distribution, and includes transactions in interstate or foreign commerce. See Ohio Code 5743.01
• Sale and leaseback transaction: means a transaction in which a public utility or interexchange telecommunications company sells any tangible personal property to a person other than a public utility or interexchange telecommunications company and leases that property back from the buyer. See Ohio Code 5727.01
• sale of an equity or ownership interest in a business: means sales to which either or both of the following apply:

  (1) The sale is treated for federal income tax purposes as the sale of assets. See Ohio Code 5747.01

• Satellite broadcasting service: means the distribution or broadcasting of programming or services by satellite directly to the subscriber's receiving equipment without the use of ground receiving or distribution equipment, except the subscriber's receiving equipment or equipment used in the uplink process to the satellite, and includes all service and rental charges, premium channels or other special services, installation and repair service charges, and any other charges having any connection with the provision of the satellite broadcasting service. See Ohio Code 5739.01
• School district income: means :

  (1) With respect to an individual, the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. See Ohio Code 5748.01

• School district income tax: means an income tax adopted under one of the following:

  (1) Former section 5748. See Ohio Code 5748.01

• School district purposes: means any of the purposes for which a tax may be levied pursuant to division (A) of section 5705. See Ohio Code 5748.01
• School library district: means a school district in which a free public library has been established that is under the control and management of a board of library trustees as provided in section 3375. See Ohio Code 5705.01
• Secondary manufacturer: means any person in this state engaged in the business of repackaging, reconstituting, diluting, or reprocessing a vapor product for resale to consumers. See Ohio Code 5743.01
• Seller: means any person making sales, leases, or rentals of personal property or services. See Ohio Code 5740.01
• Seller: means the person from whom a purchase is made, and includes every person engaged in this state or elsewhere in the business of selling tangible personal property or providing a service for storage, use, or other consumption or benefit in this state; and when, in the opinion of the tax commissioner, it is necessary for the efficient administration of this chapter, to regard any salesperson, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom the person operates, or from whom the person obtains tangible personal property, sold by the person for storage, use, or other consumption in this state, irrespective of whether or not the person is making such sales on the person's own behalf, or on behalf of such dealer, distributor, supervisor, or employer, the commissioner may regard the person as such agent, and may regard such dealer, distributor, supervisor, or employer as the seller. See Ohio Code 5741.01
• Seller: means any person located outside this state engaged in the business of selling tobacco products or vapor products to consumers for storage, use, or other consumption in this state. See Ohio Code 5743.01
• selling: include all of the following transactions for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange, and by any means whatsoever:

  (1) All transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is or is to be granted;

  (2) All transactions by which lodging by a hotel is or is to be furnished to transient guests;

  (3) All transactions by which:

  (a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739. See Ohio Code 5739.01

• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Small dollar lender: means any person engaged primarily in the business of loaning money to individuals, provided that the loan amounts do not exceed five thousand dollars and the duration of the loans do not exceed twelve months. See Ohio Code 5726.01
• Soft drinks: means nonalcoholic beverages that contain natural or artificial sweeteners. See Ohio Code 5739.01
• Specified digital product: means an electronically transferred digital audiovisual work, digital audio work, or digital book. See Ohio Code 5739.01
• State: means any state of the United States and the District of Columbia. See Ohio Code 5740.01
• state: means the state of Ohio. See Ohio Code 1.59
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Storage: means and includes any keeping or retention in this state for use or other consumption in this state. See Ohio Code 5741.01
• Storage: includes any keeping or retention of cigarettes, tobacco products, or vapor products for use or consumption in this state. See Ohio Code 5743.01
• Subdivision: means any county, municipal corporation, park district, or township. See Ohio Code 5747.01
• Subdivision: means any county; municipal corporation; township; township police district; joint police district; township fire district; joint fire district; joint ambulance district; joint emergency medical services district; fire and ambulance district; joint recreation district; township waste disposal district; township road district; community college district; technical college district; detention facility district; a district organized under section 2151. See Ohio Code 5705.01
• Subpoena: A command to a witness to appear and give testimony.
• subsidized health plan: means a health plan for which the employer pays any portion of the plan's cost. See Ohio Code 5747.01
• Substantial nexus with this state: means that the seller has sufficient contact with this state, in accordance with Section 8 of Article I of the Constitution of the United States, to allow the state to require the seller to collect and remit use tax on sales of tangible personal property or services made to consumers in this state. See Ohio Code 5741.01
• Summons: Another word for subpoena used by the criminal justice system.
• Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
• Supplier: means any of the following:

  (1) A person that sells, exchanges, transfers, or otherwise distributes motor fuel from a terminal or refinery rack to a point outside of a distribution system, if the person distributes such motor fuel at a location in this state;

  (2) A person that imports or causes the importation of motor fuel for sale, exchange, transfer, or other distribution by the person to a point outside of a distribution system in this state;

  (3) A person that knowingly purchases motor fuel from an unlicensed supplier. See Ohio Code 5736.01

• Supplying of electricity: means generating, transmitting, or distributing electricity. See Ohio Code 5727.02
• tangible personal property: includes motor vehicles, electricity, water, gas, steam, and prewritten computer software. See Ohio Code 5739.01
• Tax period: means the calendar quarter on the basis of which a taxpayer is required to pay the tax imposed under this chapter. See Ohio Code 5736.01
• Tax year: means the calendar year for which the tax levied under section 5726. See Ohio Code 5726.01
• Tax year: means the year for which property or gross receipts are subject to assessment under this chapter. See Ohio Code 5727.01
• Tax year: means the calendar year in and for which the tax imposed by section 5733. See Ohio Code 5733.04
• Taxable business income: means the amount by which an individual's business income that is included in federal adjusted gross income exceeds the amount of business income the individual is authorized to deduct under division (A)(28) of this section for the taxable year. See Ohio Code 5747.01
• Taxable income: means :

  (1) In the case of an individual, one of the following, as specified in the resolution imposing the tax:

  (a) Modified adjusted gross income for the taxable year, as defined in section 5747. See Ohio Code 5748.01

• taxable property: includes patterns, jigs, dies, and drawings of an electric company or a combined company for use in the activity of an electric company. See Ohio Code 5727.01
• Taxable property: includes all the kinds of property mentioned in division (B) of section 5709. See Ohio Code 5711.01
• Taxable year: means the calendar year preceding the year in which an annual report is required to be filed under section 5726. See Ohio Code 5726.01
• Taxable year: means the period prescribed by division (A) of section 5733. See Ohio Code 5733.04
• Taxable year: means the calendar year or the taxpayer's fiscal year ending during the calendar year, or fractional part thereof, upon which the adjusted gross income is calculated pursuant to this chapter. See Ohio Code 5747.01
• Taxable year: means a taxable year as defined in division (M) of section 5747. See Ohio Code 5748.01
• taxes: means all general taxes levied against personal property pursuant to section 5709. See Ohio Code 5719.01
• Taxing district: means a municipal corporation or township, or part thereof, in which the aggregate rate of taxation is uniform. See Ohio Code 5727.01
• Taxing district: means , in the case of property assessable on the classified tax list and duplicate, a municipal corporation or the territory in a county outside the limits of all municipal corporations therein; in the case of property assessable on the general tax list and duplicate, a municipal corporation or township, or part thereof, in which the aggregate rate of taxation is uniform. See Ohio Code 5711.01
• Taxing unit: means any subdivision or other governmental district having authority to levy taxes on the property in the district or issue bonds that constitute a charge against the property of the district, including conservancy districts, metropolitan park districts, sanitary districts, road districts, and other districts. See Ohio Code 5705.01
• Taxpayer: means a financial institution subject to the tax levied under section 5726. See Ohio Code 5726.01
• Taxpayer: means any person liable for the tax imposed by section 5743. See Ohio Code 5743.01
• Taxpayer: means either of the following:

  (1) An electric light company subject to taxation by a municipal corporation in this state for a taxable year, excluding an electric light company that is not an electric company or a combined company and for which an election made under section 5745. See Ohio Code 5745.01

• Taxpayer: means a corporation subject to the tax imposed by section 5733. See Ohio Code 5733.04
• Taxpayer: means any person subject to the tax imposed by section 5747. See Ohio Code 5747.01
• Taxpayer: means an individual or estate having school district income upon which a school district income tax is imposed. See Ohio Code 5748.01
• Taxpayer: means a person subject to the tax imposed by this chapter. See Ohio Code 5736.01
• taxpayer: includes telephone companies, telegraph companies, and interexchange telecommunications company as defined in section 5727. See Ohio Code 5711.01
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice-over internet protocol service or is classified by the federal communications commission as enhanced or value-added. See Ohio Code 5739.01
• Terminal: means a motor fuel storage or distribution facility that is supplied by pipeline or marine vessel. See Ohio Code 5735.01
• Territory of the transit authority: means all of the area included within the territorial boundaries of a transit authority as they from time to time exist. See Ohio Code 5741.01
• Territory of the transit authority: means all of the area included within the territorial boundaries of a transit authority as they from time to time exist. See Ohio Code 5739.01
• Testator: A male person who leaves a will at death.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Ohio Code 5739.01
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Total equity capital: means the sum of the common stock at par value, perpetual preferred stock and related surplus, other surplus not related to perpetual preferred stock, retained earnings, accumulated other comprehensive income, treasury stock, unearned employee stock ownership plan shares, and other equity components of a financial institution. See Ohio Code 5726.01
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transient guests: means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days. See Ohio Code 5739.01
• Transit authority: means a regional transit authority created pursuant to section 306. See Ohio Code 5741.01
• Transit authority: means a regional transit authority created pursuant to section 306. See Ohio Code 5739.01
• Transit bus: means a motor vehicle that is operated for public transit or paratransit service on a regular and continuing basis within the state by or for a county, a municipal corporation, a county transit board pursuant to sections 306. See Ohio Code 5735.01
• Transporter: means either of the following:

  (1) A railroad company, street, suburban, or interurban railroad company, a pipeline company, or water transportation company that transports motor fuel, either in interstate or intrastate commerce, to points in this state;

  (2) A person that transports motor fuel by any manner to a point in this state. See Ohio Code 5735.01

• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Undertaking: includes a bond. See Ohio Code 1.02
• Unincorporated mutual fund: means any partnership, each partner of which is a corporation, engaged solely in the business of investing and reinvesting funds in investments, or holding or selling investments for the purpose of realizing income or profit which is distributed to its partners and which is subject to Chapter 1707 of the Revised Code. See Ohio Code 5711.01
• United States: includes all the states. See Ohio Code 1.59
• upper level pass-through entity: means a pass-through entity directly or indirectly owning any equity of another pass-through entity, and "lower level pass-through entity" means that other pass-through entity. See Ohio Code 5747.01
• Urban township: means a township that has a population in the unincorporated area of the township of fifteen thousand or more and that has adopted a limited home rule government under section 504. See Ohio Code 5552.01
• Use: means and includes the exercise of any right or power incidental to the ownership of the thing used. See Ohio Code 5741.01
• Use: includes the exercise of any right or power incidental to the ownership of cigarettes, tobacco products, or vapor products. See Ohio Code 5743.01
• Use tax: means the tax levied by section 5741. See Ohio Code 5740.01
• Used directly in the rendition of a public utility service: means that property that is to be incorporated into and will become a part of the consumer's production, transmission, transportation, or distribution system and that retains its classification as tangible personal property after such incorporation; fuel or power used in the production, transmission, transportation, or distribution system; and tangible personal property used in the repair and maintenance of the production, transmission, transportation, or distribution system, including only such motor vehicles as are specially designed and equipped for such use. See Ohio Code 5739.01
• Value-added non-voice data service: means a telecommunications service in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing. See Ohio Code 5739.01
• Vapor distributor: means any person that:

  (1) Sells vapor products to a retail dealer;

  (2) Is a retail dealer that receives vapor products with respect to which the tax imposed by this chapter has not or will not be paid by another person that is a vapor distributor;

  (3) Is a secondary manufacturer;

  (4) Is a wholesale dealer located in this state that receives vapor products from a manufacturer, or receives vapor products on which the tax imposed by this chapter has not been paid;

  (5) Is a wholesale dealer located outside this state that sells vapor products to a wholesale dealer in this state. See Ohio Code 5743.01

• Vapor product: means any liquid solution or other substance that (1) contains nicotine and (2) is depleted as it is used in an electronic smoking product. See Ohio Code 5743.01
• Vapor volume: means one of the following, as applicable:

  (1) If a vapor product is sold in liquid form, one-tenth of one milliliter of vapor product;

  (2) If the vapor product is sold in a nonliquid form, one-tenth of one gram of vapor product. See Ohio Code 5743.01

• Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
• Vendor: means the person providing the service or by whom the transfer effected or license given by a sale is or is to be made or given and, for sales described in division (B)(3)(i) of this section, the telecommunications service vendor that provides the nine hundred telephone service; if two or more persons are engaged in business at the same place of business under a single trade name in which all collections on account of sales by each are made, such persons shall constitute a single vendor. See Ohio Code 5739.01
• Verdict: The decision of a petit jury or a judge.
• Vertical service: means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and manage multiple calls and call connections, including conference bridging service. See Ohio Code 5739.01
• Voice mail service: means an ancillary service that enables the customer to store, send, or receive recorded messages. See Ohio Code 5739.01
• watercraft: includes an outdrive unit attached to the watercraft. See Ohio Code 5739.01
• Waters within the boundaries of this state: means all streams, lakes, ponds, marshes, water courses, and all other bodies of surface water, natural or artificial, which are situated wholly or partially within this state or within its jurisdiction, except private impounded bodies of water. See Ohio Code 5735.01
• Waterways: means all streams, lakes, ponds, marshes, water courses, and all other bodies of surface water, natural or artificial, which are situated wholly or partially within this state or within its jurisdiction, except private impounded bodies of water. See Ohio Code 5736.01
• Whoever: includes all persons, natural and artificial; partners; principals, agents, and employees; and all officials, public or private. See Ohio Code 1.02
• Wholesale dealer: includes only those persons:

  (1) Who bring in or cause to be brought into this state unstamped cigarettes purchased directly from the manufacturer, producer, or importer of cigarettes for sale in this state but does not include persons who bring in or cause to be brought into this state cigarettes with respect to which no evidence of tax payment is required thereon as provided in section 5743. See Ohio Code 5743.01

• Wholesale price: means the invoice price, including all federal excise taxes, at which the manufacturer of the tobacco product sells the tobacco product to unaffiliated distributors, at which the manufacturer of the vapor product sells the vapor product to vapor distributors, or at which the manufacturer or importer of cigarettes sells the packages of cigarettes to wholesale dealers, excluding any discounts based on the method of payment of the invoice or on time of payment of the invoice. See Ohio Code 5743.01